TMI Blog2005 (4) TMI 354X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order]. All the four appeals are arising out of the same judgment passed by the Commissioner (Appeals) and against the same Order-in-Original by which the Commissioner (Appeals) allowed the appeals. So, they are being disposed of by a common order. 2. Heard Shri K.K. Sanyal, ld. JDR for the Appellant-Revenue and Shri K.P. Dey, ld. Advocate along with Md. Usuf Ali Dewa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stored. 4. In reply and in support of the Cross Objection, ld. Advocate, Shri Dey submits that there is no iota of evidence against the respondents for attempting to export the livestock, buffaloes to Bangladesh. Buffalo was seized 20 kms. away from the border while they were un-loaded from the truck. The driver of the truck did not disclose the basis of knowledge and under these circumstances, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egarding the export of buffaloes to Bangladesh. The adjudicating authority has observed in his order that the driver also stated that as per his knowledge the livestock was meant to be taken to Bangladesh. But the driver never disclosed the source of knowledge, even the driver was not knowing the ownership of the livestock nor the labourers who had loaded and un-loaded the buffaloes. The driver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be confiscated. Similar view was expressed in the case of Rafahat Ali v. CC (Prev.), Patna reported in [2002 (150) E.L.T. 458 (Tri.) - 2002 (50) RLT 229 (CEGAT-Kol.)]. I do not find any infirmity in the order of the Commissioner (Appeals). All the appeals filed by the Revenue deserves to be dismissed. 6. Consequently, I dismiss all the appeals. Accordingly, Cross Objection also gets disposed of. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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